一套系统、完整的公务员财产申报制度对于预防和防治腐败现象具有重大意义。构建这一制度应从多方面进行考虑,包括如何规定财产申报的主体、财产申报的内容和时间,以及如何解决财产申报制度的程序问题。而在程序问题中最重要的一部分便是财产申报的受理与审查监督机构的设置。 A system of complete civil service property declaration system for the prevention and control of corruption is of great significance. The construction of this system should be considered in many aspects, including how to stipulate the subject of property declaration, the content and time of property declaration and how to solve the procedure of property declaration system. The most important part of procedural issues is the setting up of the supervisory body for the reception and examination of property declarations.